5/7/19
Flow of Financial Information in a Casino
CAGE PAPERWORK
BANK STATEMENT
GENERAL JOURNAL
PAYROLL REGISTER
CHECK REGISTER
THE GENERAL LEDGER
COMPUTER SLOT SYSTEM
THE TRIAL BALANCE
ADJUSTMENTS
FINANCIAL STATEMENTS
AICPA Gaming Audit & Accounting Guide
• AICPA Casino Audit Guide o The AICPA Audit and Accounting Guide Audits of Casinos (the Guide) was originally issued in 1984. (Updated 2017)
4
Made with FlippingBook - Online catalogs